Resources & Publications

IMA Educational Case Journal
ISSN 1940-204X
Volume 2, Issue 1

SanChou Case
Avinash Arya, Jui-Chin Chang
This case study of a college in Taiwan highlights internal control and ethical issues in a nonprofit setting. Starting out as a small junior college in 1971, SanChou enjoyed a period of rapid growth and became accredited in 2002. However, it suffered from infighting among board members and a high turnover in its administrative ranks. Finally, it became a victim of embezzlement by one of its employees.

The case is primarily intended for an introductory accounting course at either the undergraduate or graduate level. It provides students an opportunity to apply internal control principles in a real-life setting. It also makes them aware of the responsibility of top management to maintain effective internal controls.
Keywords: internal control, not-for-profit governance, fraud, and ethics.

TallTree2 Hotel Casino
John R. Mills, Jeffrey Wong
TallTree2 provides students with an opportunity to apply concepts of transfer pricing and performance evaluation to a setting in a service-based industry. This case is based on a real casino property in Nevada faced with the challenges of measuring performance and determining the profitability of special events. Students encounter a situation in which transfer pricing is made difficult by the synergies between business segments and a new system of performance evaluation using responsibility centers that emphasize profitability. The case is suitable for use in an undergraduate cost accounting course or an introductory cost accounting class at the M.B.A. level.

Specific objectives are to: 1) demonstrate the role of transfer pricing in evaluating business segments; 2) illustrate some of the difficulties with arriving at transfer prices when there are significant synergies between business segments; 3) familiarize students with responsibility center accounting, specifically profit and cost centers.
Keywords: transfer pricing, performance measurement, responsibility centers, casino, and casino transfer pricing.

Tri-Cities Community Bank – A Balanced Scorecard Case 
Tom Albright, Stan Davis, Aleecia R. Hibbets
The Tri-Cities Community Bank case is based on a two-year balanced scorecard implementation at a medium-sized regional bank. The time horizon, scorecard measures, financial data, and branch interviews closely parallel the actual implementation. The case requires students to develop scorecard relationships, analyze outcomes, and make recommendations for successful scorecard implementations. The case can promote a rich class discussion because students may develop many acceptable causal chains. The data analysis, however, should lead students to the same conclusion about the success of the implementation.
Keywords: balanced scorecard, cause-and-effect chain, financial perspective, customer perspective, internal business perspective, learning and growth perspective, and lead and lag indicators.

Back

Join Today

Start receiving the value enjoyed by more than 70,000 accounting professionals worldwide. Join now.

If you are already an IMA member, please log in now.

For questions about subscriptions and academic use, please contact:

Tara Barker
tbarker@imanet.org
(800) 638-4427, ext. 1535
From outside the U.S.:
+1-201-474-1535


© 1997–2014, Institute of Management Accountants, Inc.   10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760   (800) 638-4427 or +1 (201) 573-9000 

Site Map  |  Site Help and FAQ  |  IMA Policies